Annual Activity Report

Size: px
Start display at page:

Download "Annual Activity Report"

Transcription

1 2011 Annual Activity Report DG BUDGET BUDG_aar_2011_final Page 1 of 74

2 Table of Contents PART 1. POLICY ACHIEVEMENTS ACHIEVEMENTS FOR THE POLICY AREA OF DG BUDGET BY ABB ACTIVITIES (OPERATIONAL) ABB Activity: Budget execution, control and discharge ABB Activity: Accounting ABB Activity: Promotion of sound financial management ABB Activity: Financial framework and budget procedure PART 2. MANAGEMENT AND INTERNAL CONTROL SYSTEMS INTRODUCTION TO DG BUDGET DG Budget in Major events during the reporting year THE FUNCTIONING OF THE ENTIRE INTERNAL CONTROL SYSTEM Compliance with the requirements of the control standards Effectiveness of implementation of the prioritised control standards Conclusion INFORMATION TO THE COMMISSIONER PART 3. BUILDING BLOCKS TOWARDS THE DECLARATION OF ASSURANCE (AND POSSIBLE RESERVATIONS TO IT) BUILDING BLOCKS TOWARDS REASONABLE ASSURANCE Building block 1: Assessment by management Building block 2: Results from audits during the reporting year Building block 3: Follow-up of previous years' reservations and action plans for audits from previous years Building block 4: Assurance received from other Authorising Officers in cases of crossed sub-delegation Completeness and reliability of the information reported in the building blocks and conclusion on overall assurance RESERVATIONS OVERALL CONCLUSIONS ON THE COMBINED IMPACT OF THE RESERVATIONS ON THE DECLARATION AS A WHOLE PART 4. DECLARATION OF ASSURANCE ANNEX 1: STATEMENT OF THE RESOURCES DIRECTOR ANNEX 2: HUMAN AND FINANCIAL RESOURCES BY ABB ACTIVITY ANNEX 3: DRAFT ANNUAL ACCOUNTS AND FINANCIAL REPORTS ANNEX 4: MATERIALITY CRITERIA ANNEX 5: INTERNAL CONTROL TEMPLATE(S) FOR BUDGET IMPLEMENTATION (ICT) BUDG_aar_2011_final Page 2 of 74

3 PART 1. POLICY ACHIEVEMENTS 1.1 Achievements for the policy area of DG Budget by ABB Activities (operational) ABB Activity: Budget execution, control and discharge Specific Objective : Main Outputs : 1. Make sure that budgetary implementation follows forecasts and effective use of resources principles 1.1. Budgetary transfers and carry forward procedures 1.2. Produce budget implementation reports 1.3. Monitoring of decentralized agencies 1.4. Follow-up of ECA annual report on budgetary execution, agriculture and structural funds 1.5. Annual report on allocated expenditure 1.6. Contribute to the Annual Financial Report for 2010 In 2011, 53 DEC transfer proposals (transfers requiring a decision by the Budgetary Authority) have been submitted for decision to the Budgetary Authority, all of which have been approved. 3 INFO transfer proposals (transfers requiring notification to the Budgetary Authority) have been submitted to the Budgetary Authority, none was rejected. The procedure for the carry over of implementation from 2010 to 2011 was adopted on 11/02/2011 (Commission Implementing Regulation (EC) No984/2011) and transmitted to the Budgetary Authority. EUR in commitment appropriations and EUR in payment appropriations were carried over. Throughout 2011, DG Budget continued the reinforced monitoring of budget implementation. It kept the Budgetary Authority regularly informed on budget implementation, on a weekly basis since April The information was cross-checked with Budget Forecast Alert and comparison drawn with previous year implementation. It has been very useful to assess end-of-the year needs in connection with global transfers and amending budgets. Regarding the follow-up of the European Court of Auditors (ECA) Annual Report on budgetary execution, agriculture and structural funds, there has been no visit from ECA in The response to the questions were sent end of April. The Global Transfer was prepared end September in accordance with the timetable and approved mid-november by the Budgetary Authority without amendments as part of the management of payment shortfall. A second Global Transfer was launched mid-november and approved by the Budgetary Authority in order to fine-tune implementation. BUDG_aar_2011_final Page 3 of 74

4 Three Budget Forecast Alert information notes were presented to the College in 2011, on 28 February, 22 June and 19 October and sent to the Budgetary Authority where they have been discussed as formal agenda points. The Budget Forecast Alert is the process in place since 2006 to monitor and improve budget implementation and the related forecasts minimise budget year-end surpluses. Every month the evolution of agricultural spending is followed through the EWS (Early Warning System) and the evolution of Cohesion expenditure through the monthly report to the Budgetary Authority. From September, this reporting became more formalised with the examination of the September "révision conjoncturelle" of the EAGF (European Agricultural Guarantee Fund) made in the context of the amending letter and the need to prepare a report on the execution of the Cohesion Policy for the end of September. At the end of the year there were monthly and finally bi-weekly reports on the execution and potential evolution. The Report on Budgetary and Financial Management was finalised and submitted to the Budgetary Authority and ECA at the same time as the Provisional Annual Accounts, end of March. Two reports on the budget execution of Pilot Projects (PP)/Preparatory Actions (PA) have been sent to the Budgetary Authority: a report on the execution of the new PA/PP sent in February 2011 and a report on the preliminary projects of the European Parliament (EP) for 2012 sent on 12 July. The annual report "Analysis of the Budgetary Implementation of the Structural Funds" was published on Europa web-site on 26 May and distributed to Council, EP, ECA and DGs. As a result of the monthly analysis of the evolution of the execution of the Cohesion Policy, actions were taken in cooperation with DG REGIO and EMPL to ensure execution of payment appropriations even for requests arriving late in December, leading to full execution of all appropriations for operational programmes of the Cohesion Policy. Regarding the monitoring of decentralised agencies, the working document was delivered with the draft budget (DB) 2012 and welcomed by the Budgetary Authority. Briefings were sent on request to the Cabinet and the DB was presented to the annual meeting of agencies on 30 May and mid-october. The guidelines were ready in due time and endorsed by the Cabinet, incorporating the needed impact of the multiannual staff reduction as far as the budget 2013 is concerned. The assistance given to DGs in case of extension of the mandate of existing agencies has undergone a net increase in preparation of the next programming period. DG Budget has actively participated in the different working groups set up, in order to prepare for a coordinated approach in line with the Multiannual Financial Framework simultaneous commitments to resort more to executive agencies and to reduce staff by 5% over 5 years. In cooperation with DG HR, DG BUDG regularly informed the Budgetary Authority on progress made on EU 12 recruitment targets, which were met in The annual report on allocated expenditure has been incorporated into the annual financial report since the year The graphic presentation of the allocated expenditure data was significantly modified to increase the user-friendliness. The Annual Financial Report 2010 was presented by Commissioner Lewandowski on 30 September. BUDG_aar_2011_final Page 4 of 74

5 Specific Objective : Main Outputs : 2. Improving other Institutions' assessment of financial management in the Commission 2.1. Coordination of relations with the ECA and the COCOBU 2.2. Supporting the discharge Commissioner in developing and implementing his discharge agenda Managing and following the discharge procedure 2.4. Providing information on Commission and Member State follow-up to ECA/Parliament and Council recommendations 2.5. Organising an inter-institutional conference on the discharge procedure and sound financial management 2.6. Coordinating within deadlines replies to Parliamentary questions 2.7. Coordinating within deadlines replies to National Parliaments 2.8. Enhance the cooperation with the ECA to ensure a more effective and efficient communication about the audit results and actions taken to address the weaknesses The discharge 2009 discussion in Council went well, allowing the discharge recommendation voted in ECOFIN with no opposition. However, three Member States (NL, SV & UK) abstained and also issued a joint declaration. The European Parliament, following intense contacts between EP Rapporteur Chatzimarkakis and the Commission, granted discharge for the financial year 2009 with large majority on 10 May The report on the Commission's follow-up on the 2009 EP discharge recommendations was adopted on 14 November The contradictory procedure of the Court of Auditors' Annual Report 2010 took place between 21/6 and 2/9/2011. This procedure was lengthy since additional meetings and/or discussions were required for chapters 1 and 3 in September. On 19/10/2011, the Cabinet of Commissioner Šemeta presented to the other Cabinets the state of play of Commission's replies to the Court of Auditors' 2010 Annual Report. Preliminary information was also given to the members of the Audit Progress Committee on 5/10/2011. The procedure for the 2010 Discharge in the EP: The Court's Annual Report was published in the Official Journal on 10/11/2011 and presented to Parliament (COCOBU) on the same date. The presentation to the EP Plenary and to ECOFIN (Council) took place at BUDG_aar_2011_final Page 5 of 74

6 15/11/2011 and 30/11/2011 respectively. Commissioner Šemeta attended the meetings in COCOBU (10/11/2011) and Plenary (15/11/2011) when President Caldeira presented the Court's Annual Report for These discussions took place in a positive atmosphere and were well received by the MEPs, in particular the Rapporteur. However, as usual, some critical comments were made. The Commission (both, services and the Commissioner) had also met the newly appointed Rapporteur on 20/09/2011 for an exchange of views on the forthcoming discharge procedure. In COCOBU, the hearings of "spending" Commissioners started in November with the hearings of Commissioners Hahn, Andor, Cioloş and Šemeta. According to the usual practice, numerous written questions were sent to the Commissioners before the hearings, to which replies were elaborated by the Commission services and reviewed by DG BUDG. The Annual Meeting between the College and the Court of Auditors took place at 16/6/2011 in Brussels. The discussion focused on the 2010 DAS (Declaration of Assurance) exercise and the preparation of the next Multiannual Financial Framework. The meeting provided the opportunity for multiple exchanges on the financial and economic crisis and the recent European initiatives. Both institutions agreed on the common objective of improved financial management and increased focus on the quality of spending and the ensuing European added value. The number of Special Reports produced by the ECA continued to be on rapid increase, which represents a heavy workload for the DG. For 2011, 18 Special Reports have been received as compared to 16 in More emphasis has been put on the quality of the drafting and the presentation of the replies, including editing advice. All replies have been sent within the timeframe agreed with the Court. Thanks to a better programming of the work on both sides, initiated by DG BUDG, the contradictory procedures for both, the Annual and the Special Reports, went rather smoothly in Contacts with national Supreme Audit Institutions (SAIs) have been steadily maintained in DG BUDG has contributed to several bilateral meetings between Commissioner Šemeta and national SAIs, notably SAIs from Lithuania, Hungary and Denmark. SAIs from Germany, Denmark and Slovenia have presented to the Commission results of their joint report on the costs of controls in the Cohesion area. In addition, DG BUDG has provided national SAIs with details of all payments made in their countries which can be used to support national risk assessments and audit work. DG BUDG also continued to systematically involve SAIs in the context of the Member States report (see point below) to receive their opinion on current budgetary control and audit issues. While fully respecting independence and national sovereignty, an enhanced cooperation with national SAIs is in the EU stakeholders' interest in order to make best use of existing audit evidence and to obtain more assurance on the use of EU funds in the Member States. The Commission report on Member States' replies to 2009 Annual Report was adopted on 26/02/2011 and transmitted to EP, Council and ECA. Several Member States provided extensive replies. The report illustrated the improvement of the performances of all actors involved in the management of EU funds in shared management. The report, however, concluded that there was a need for sustained improvement and firm commitment from both, Member States and Commission, in order to ensure even better results. DG Budget is running the IT application RAD - Recommendations/Actions/Discharge to follow-up requests made by the European Parliament and the Council in the course of the annual budgetary discharge procedure as well as to follow-up the recommendations from ECA. The database contains 3811 requests and recommendations in total. Every year, a further 500 requests and recommendations have to be added and to be followed up by the Commission services. Support has been given to users in order to assure proper utilisation by the Commission services. In 2011, this application was the subject of an audit made by different Commission IACs, and DG BUDG actively accompanied this exercise by providing extensive contributions and by engaging with the services a discussion on the main conclusions and recommendations of the different audit reports. In May 2011, the new SPF BUDG_aar_2011_final Page 6 of 74

7 (Statement of Preliminary Finding) module was launched. Five training courses on how to use the SPF module were organised jointly by DIGIT and BUDG 01. DGs were able to use the module for the first time during the period of the contradictory meetings. Regarding Parliamentary Questions: 92 'lead DG questions' and 249 'associated DG questions' were attributed to DG BUDG. Replies were sent within the deadline in 98% of the occurrences. The main subjects addressed were: Transparency of EU expenditure regarding NGOs and other beneficiaries; The review of the own resources system ; The contracts (beneficiaries and procedures); Control on the EU Agencies; Measures undertaken in the budget in view of the economic crisis; Infringement penalties imposed on Member States. BUDG_aar_2011_final Page 7 of 74

8 Specific Objective : Main Outputs : 3. Efficiently and effectively manage and control the Union's own resources 3.1. Efficiently manage the Union's own resources 3.2. Managing VAT recovery and identifying possible areas for simplification 3.3. Control of the Union's traditional own resources 3.4. Treatment of Member State's write-off reports 3.5. Control of the Union's GNI/GDP own resource 3.6. Control of the Union's VAT own resource 3.7. Organize ACOR meeting, participating in GNI meetings and reporting All monthly calls for funds were sent out on time. The call for funds letters for the VAT/GNI balances and the opt-out were also sent on time (mid November 2011), as were all associated recovery orders (RO). All financial and accounting follow-up of own resources control observations files (call for funds letters for interest due for late payment and accounting actions for outstanding amounts of principal/interest, follow-up and reporting of payments) were processed within the applicable regulatory deadlines. All budgetary actions for San Marino's reimbursements were executed on time and duly supported by the related accounting actions. The EFTA (European Free Trade Association) call for funds was sent out on time (August 2011). Regarding the management of infringement cases in the field of own resources, the infringement database has been kept updated. The contribution to the Annual Report on the application of EU law was provided on time. Follow-up has been given to the military cases (in preparation of the closure in January 2012), and all other ongoing cases were treated. DG Budget has been involved concerning the Balance of Payments Facility (BoP) (e.g. disbursement of BoP loan tranches) and the EFSM (European Financial Stabilisation Mechanism) (e.g. making the mechanism operational), and it manages the potential impact of the two instruments on own resources. Constant monitoring of budgetary risks stemming from existing and new decisions for financial assistance took place during 2011 (including monitoring of BoP & EFSM loan portfolio, as well as current and future transfers/payments by beneficiary Member States). The Service Level Agreement between DG ECFIN and DG Budget on coordination in case of default by a Member State benefitting from an EFSM loan has been signed. All questions from individual Member States and Members of the EP on BoP and EFSM were answered promptly. The budgetary assessment was provided, which was necessary to support ratings by ratings agencies. BUDG_aar_2011_final Page 8 of 74

9 The yearly recovery process (collect and assess invoices, send the annual requests for reimbursement, pilot the maintenance and development of the dedicated IT programme) was managed in All requests for reimbursement for 2010 have been sent on time. Progress was made on the assessment of alternatives for simplification of the recovery process. The application of the Protocol on Privileges and Immunities (PPI) was scrutinised in the Member States, and DG Budget replied regularly to questions from other services related to VAT recovery. Regarding the negotiations of PPI application agreements with candidate countries, the final draft agreement was sent to Croatia on 12/05/2011. The agreement with Croatia's signature was received on 05/01/2012. DG Budget also participated in two bilateral meetings with Iceland in March and April Traditional Own Resources (TOR) inspections were carried out in the Member States in conformity with the inspection programme for Only one of the three Joint Audit inspections needed to be postponed to mid-january because of the late submission of the Dutch auditors' audit report. In general, the inspections showed a satisfactory level of compliance of national provisions and practises with European regulations. However, a number of shortcomings or weaknesses were noticed, in particular as far as the control of customs declarations lodged under the local clearance procedure are concerned. During the second half of 2011, 4 TOR inspections on Binding Tariff Information (BTI) were completed dedicated to the processes of issuing BTI and the usage of BTI when lodging a customs declaration for import. A total of 28 reports were sent to the Member States during the year, all produced within the legal 3-month time limit. End of December 2011, 119 follow-up actions on ECA preliminary finding (PF) letters have been taken of which 92 (77.31%) within the self-imposed target deadlines. During 2011, 10 PF-letters were closed which represents one third of all open PF-letters. During 2011, the management of TOR by Member States' authorities was further improved by identifying cases of financial responsibility: UK Chinese garlic BTI (EUR 27 million): The Reasoned Opinion has been sent in November Turkish colour TV (over EUR 35 million): A reminder letter was sent to Spain. A reply was sent to UK authorities asking them to make available the amount of The amount was paid in January Additional information has also been requested to the UK authorities. Italy sent a reply which is under Commission services assessment. A reminder letter to Germany will be sent. DG AGRI: In 2011 DG AGRI has notified DG BUDG of additional 13 cases where 7 Member States made administrative errors in applying the Import tariff quota system (AMIS- System). In all cases follow-up letters have been sent to the Member States. Anguilla / UK case (over EUR 2 million): UK is considered liable for wrongfully issued EXP certificate by their overseas territory Anguilla which resulted in non-establishment/loss of TOR. l. Since the UK refuses to pay; infringement proceedings will have to be considered. Netherlands Antilles case (EUR 18.2 million): Similar to the Anguilla case, a call for funds has been sent to the Netherlands in January "Listing cases": The follow-up of the cases communicated for the years 2008 and 2009 has been closed.. As regards the cases for 2010, 14 Member States have been held financially liable totalling EUR The letters asking the Member States for the cases of 2011 have been drafted and were sent in January TAXUD cases: In 2011 DG TAXUD forwarded cases which Member States had communicated as provided for in Articles 870(2) and 904a(2) of Regulation No 2454/93. In one of them the Member State is considered financially liable for EUR Two BUDG_aar_2011_final Page 9 of 74

10 cases are being assessed further. Member States reported 4182 cases of fraud and irregularity via OWNRES with an estimated impact of EUR 281 million. The "management of administrative errors" clause has already been successfully introduced in the following signed trade agreements: The Stabilisation and Association Agreement (SAA) EU-Albania, SAA EC-Montenegro, SAA EC-Serbia, SAA EC-Bosnia and Herzegovina and European Partnership Agreement (EPA) EU-Cariforum, Stepping stone EPA EC-Central Africa and in the following negotiated (but still to be signed) agreements: EU-Syria Association Agreement, Interim EPA with East and Southern African countries, stepping stone EPA with Ghana and Framework EPA with East African Countries, Andean countries and Central America, Ukraine, South African countries, Central Africa and Pacific countries. The clause is in discussion with India, Malaysia, and the MERCOSUR countries. Representatives from all MS, the European Commission and the European Court of Auditors met in Berlin on 27 and 28 October 2011 for a first ever seminar on TOR inspections. In the workshops, practical ideas were presented for enhancing the preparation and performance of inspections, and to change the Advisory Committee on Own Resources (ACOR) more into a platform for technical discussions on working methods and control standards. At the ACOR meeting of 8 December an action plan for the followup of the seminar was presented. The final version of the thematic report on the customs control strategy in the MS was presented to the MS Customs Director-Generals at the Customs Policy Group on 30 June 2011 and discussed at the ACOR meeting on 7 July Concerning the management and examination of the Member States' write-off reports: A) Cases received on paper: In 2011, for 131 write-off cases involving EUR million, additional information or Member States' requests to review already refused cases were received. In terms of treatment, 245 write-off cases amounting to EUR million were analysed in 2011 with the following result: cases amounting to EUR million were accepted; - 62 cases amounting to EUR million were refused; - 57 cases amounting to EUR million required additional information; - 3 cases amounting to EUR 1.77 million were considered as non-appropriate. B) Cases communicated via the application WOMIS (Write-Off Management and Information System): In 2011, 140 cases involving EUR 30 million were communicated via WOMIS and 217 cases involving EUR million were analysed with the following result: - 73 cases amounting to EUR million were accepted, 43 cases amounting to EUR million were refused - 85 cases amounting to EUR million required additional information, - 16 cases amounting to EUR 1.88 million were considered as non-appropriate. End of cases, including old paper and WOMIS cases, remained open. For 84 cases the assessment is ongoing and for 100 cases the Member States have not yet communicated the additional information requested by the Commission. In 2011 the WOMIS version 2.0 has been completed and tested. It was put into production on 18 July It includes the already planned upload possibilities for communications to Member States. BUDG_aar_2011_final Page 10 of 74

11 Regarding the control of the Union's Gross National Income/Gross Domestic Product (GNI/GDP) own resource, timely action was taken by letters issued in June to notify Member States of the lifting of one reservation, the setting of two, and the extension of twenty-five (requests dated 13 March and 26 May). The requests for further changes received on 22 December 2011 will be completed by the end of January Regarding the implementation of DG Budget's GNI own resources strategy, draft assessment reports concerning 25 Member States were presented at this year's GNI Committee meetings thus paving the way for the lifting, by the end of January 2012, of many general reservations outstanding for long periods. DG Budget was represented in the two annual Eurostat GNI meetings in July and October; the internal reports were prepared in accordance with the deadlines. The annual work programme on VAT (Value Added Tax) inspections was successfully completed following minor adaptations owing to a reduction in available staff during the first half of the year plus the postponement until April 2012 of the Iceland workshop to allow the country more time to prepare. Nine control reports were published during 2011 all were issued in time (Slovakia, Austria, Bulgaria, Ireland, Germany, the Netherlands, Romania, Luxembourg and the Czech Republic). Regarding the reduction of the number of outstanding reservations the target was not met. One reservation has been lifted but progress on the remainder during the second half of the year has been disappointing. No financial consequences are expected from three of the remaining items and the issues of principle have been resolved, but further data or verification is still required to draw the final conclusions. Agreement having also been reached in principle to lift the Italian reservations, the proposed management meeting was postponed. Further data from the earliest years is still required, and has been demanded for the end of January The management meeting will take place during the first quarter of 2012 if the new data does not entirely resolve the issues. No action is possible to resolve the Sweden item before the infringement procedure is concluded. Ten inspection reports were discussed at the ACOR meeting in October. All the final versions of the relevant summary documents were dispatched by the end of the year. Four ACOR meetings (forecasts, VAT and two TOR) were organised in accordance with plan. In addition, the ACOR rules of procedure were revised to reflect the new Comitology Regulation and were accepted by the Committee. BUDG_aar_2011_final Page 11 of 74

12 1.1.2 ABB Activity: Accounting Specific Objective : Main outputs : 1. Ensure a true and fair view of Commission, EDF, EEAS and EU accounts 1.1. Draw up the budgetary reporting and annual accounts of the Commission, EU and EDF accounts for Quality of accounting data improved 1.3. Efficient follow up of the discharge procedure for the accounts 1.4. Completion of ABAC EEAS implementation 1.5. Further improve the information quality, completeness and timeliness on the recovery and financial corrections by the Member States in shared management Annual accounts: The 2010 EU, Commission, EDPS, EDF and RCAM final accounts were issued in line with the legal deadline. Clean opinions of the Court of Auditors with respect to the reliability of the EU accounts and EDF and of the external auditor of the RCAM were received. The Guarantee Fund 7FC financial statements 2010, were adopted by the Accounting Officer and sent to DG RTD. The 2011 closure process for all the entities under the responsibility of the Accounting Officer of the Commission, including the EEAS is ongoing and on schedule. Regarding the coordination of the ECA audit on the reliability of the accounts, DG Budget has maintained an excellent communication with the Court of Auditors, all the issues noted by the Court have been discussed with them and solutions have been found and agreed. A significant issue concerning the accounting of the amounts paid to Financial Engineering Instruments was dealt with, together with the Structural Fund DGs. The Court of Auditors has reported no findings related to the reliability of the EDF accounts and so a clean opinion was received. Quality of the accounting data: The complete reconciliation of bank accounts for Commission and EDF for 2010 was finalised on time for the closure. The bank circularisation for the DAS has been done. For General budget and EDF nearly all banks sent the confirmations. For delegations the % of answers is of around 60%. No particular exceptions or issues have been registered. BUDG_aar_2011_final Page 12 of 74

13 Monthly and quarterly accounting controls have been implemented for all key processes. The EDF 2010 summary and 2011 control programme has been submitted by DG DEVCO. Regarding the Accounting quality project implementation, all Commission services, DEVCO (EDF) and EEAS were subject to the diagnostic review and the results communicated individually to each of them. DG Budget has ensured an active and frequent communication with the accounting correspondents, which has been essential for the 2010 closure (e.g. adjustment due to Financial Engineering Instruments). Regarding the regular clearing of prefinancing the communication has been intense, including bilateral meetings, participation in the RUF and the organisation of a specific workshop to discuss on the matter. The communication effort, which will be maintained in the future, has allowed a clear understanding of the objectives sought, the problems that the regular clearing of prefinancing poses to AOD financial services and the best practices for implementation. This has helped to reach a common position and to enhance the effectiveness of the procedure. DG Budget also ensured a regular and active communication with the Accounting Officers of the other consolidated entities, in particular during the 2010 closure and through its helpdesk for accounting questions and the annual meeting with the Accounting Officers of the Institutions, Agencies and Joint Undertakings EEAS: The EEAS went live as an independent institution beginning of January 2011, as planned. The procedure of closing the 'old' Commission's imprest accounts and opening of new EEAS imprest accounts is ongoing but takes more time than initially foreseen. The process was slowed down considerably from July to September due to staff turnover in the delegations. At the end of the year around 76 delegations have opened the new account (EEAS). For all the other delegations the process is ongoing. The EEAS treasury architecture is now aligned to the one of the Commission. A procedure for the regular (monthly) replenishment of the EEAS treasury has been put in place and its payment and cash management system now functions in a "routine" mode. All relevant EEAS payment instructions are executed as SEPA compliant. Financial corrections: DG BUDG liaised with the DGs (shared management) to ensure that complete, reliable and timely information on financial corrections is available. As of 31/12/2011 the 3 quarterly reports on financial corrections were sent to the COCOBU. Note 6 of the 2010 accounts provided complete and reliable information and it also takes into consideration relevant ECA and Discharge Authority comments. BUDG_aar_2011_final Page 13 of 74

Annual Activity Report DG BUDGET

Annual Activity Report DG BUDGET 2013 Annual Activity Report DG BUDGET Table of Contents INTRODUCTION: 3 DG BUDGET IN BRIEF... 3 THE YEAR IN BRIEF... 5 EXECUTIVE SUMMARY... 7 Key Performance Indicators... 7 Policy highlights of the year...

More information

DRAFT AMENDING BUDGET N 6 TO THE GENERAL BUDGET 2014 GENERAL STATEMENT OF REVENUE

DRAFT AMENDING BUDGET N 6 TO THE GENERAL BUDGET 2014 GENERAL STATEMENT OF REVENUE EUROPEAN COMMISSION Brussels, 17.10.2014 COM(2014) 649 final DRAFT AMENDING BUDGET N 6 TO THE GENERAL BUDGET 2014 GENERAL STATEMENT OF REVENUE STATEMENT OF EXPENDITURE BY SECTION Section III Commission

More information

EUROPEAN COMMISSION DIRECTORATE-GENERAL JUSTICE CALL FOR PROPOSALS JUST/2013/DAP/SAG/CAAM FOR CHILD ABDUCTION ALERT MECHANISMS SPECIFIC ACTION GRANTS

EUROPEAN COMMISSION DIRECTORATE-GENERAL JUSTICE CALL FOR PROPOSALS JUST/2013/DAP/SAG/CAAM FOR CHILD ABDUCTION ALERT MECHANISMS SPECIFIC ACTION GRANTS EUROPEAN COMMISSION DIRECTORATE-GENERAL JUSTICE Directorate A: Civil justice Unit A.4: Programme management SPECIFIC PROGRAMME "DAPHNE III (2007 2013) CALL FOR PROPOSALS JUST/2013/DAP/SAG/CAAM FOR CHILD

More information

Ref. Ares(2016)1120301-04/03/2016. Management Plan PMO. The PMO: commitment, quality, efficiency Page 1

Ref. Ares(2016)1120301-04/03/2016. Management Plan PMO. The PMO: commitment, quality, efficiency Page 1 Ref. Ares(2016)1120301-04/03/2016 2016 Management Plan PMO The PMO: commitment, quality, efficiency Page 1 The PMO 2016 Management Plan THIS YEAR S CHALLENGES... 3 MEASURING EFFICIENCY, EFFECTIVENESS AND

More information

Regulation on the implementation of the European Economic Area (EEA) Financial Mechanism 2009-2014

Regulation on the implementation of the European Economic Area (EEA) Financial Mechanism 2009-2014 the European Economic Area (EEA) Financial Mechanism 2009-2014 adopted by the EEA Financial Mechanism Committee pursuant to Article 8.8 of Protocol 38b to the EEA Agreement on 13 January 2011 and confirmed

More information

Modernising the EU accounts

Modernising the EU accounts Modernising the EU accounts Enhanced management information and greater transparency Your guide to the EU s new financial reporting EUROPEAN COMMISSION Better management of public funds High quality financial

More information

ESM Management Comments on Board of Auditors Annual Report to the Board of Governors for the period ended 31 December 2014

ESM Management Comments on Board of Auditors Annual Report to the Board of Governors for the period ended 31 December 2014 ESM Management Comments on Board of Auditors Annual Report to the Board of Governors for the period ended 31 December 2014 Dear Chairperson, I would like to thank you for the opportunity to provide management

More information

Analytical Fiche Nr 16. Common administrative support for agencies

Analytical Fiche Nr 16. Common administrative support for agencies Analytical Fiche Nr 16 Common administrative support for agencies 1) State of play de jure and in practice Any organisation performs a variety of so-called administrative tasks necessary to run and maintain

More information

Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2014. together with the Agency s reply

Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2014. together with the Agency s reply Report on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2014 together with the Agency s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352)

More information

Roadmap on the follow-up to the Common Approach on EU decentralised agencies

Roadmap on the follow-up to the Common Approach on EU decentralised agencies Roadmap on the follow-up to the Common Approach on EU decentralised agencies The Common Approach endorsed by the European Parliament, the Council and the Commission in July 2012 represents the first political

More information

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS EUROPEAN COMMISSION Strasbourg, 12.12.2012 COM(2012) 746 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF

More information

Regulation on the implementation of the Norwegian Financial Mechanism 2009-2014

Regulation on the implementation of the Norwegian Financial Mechanism 2009-2014 Regulation on the implementation of the Norwegian Financial Mechanism 2009-2014 adopted by the Norwegian Ministry of Foreign Affairs pursuant to Article 8.8 of the Agreement between the Kingdom of Norway

More information

(Article 131(2) of the Financial Rules of the Innovative Medicines Initiative Joint Undertaking)

(Article 131(2) of the Financial Rules of the Innovative Medicines Initiative Joint Undertaking) Annual report of the Executive Director to the Discharge on measures taken in the light of the Discharge s recommendations of 2012 in respect of the implementation of the budget of 2010 (Article 131(2)

More information

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL EUROPEAN COMMISSION Brussels, 25.9.2014 COM(2014) 592 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the implementation in the period from 4 December 2011 until 31 December

More information

H2020 Model Grant Agreement for Lump sum grants (H2020 MGA Lump sum Multi)

H2020 Model Grant Agreement for Lump sum grants (H2020 MGA Lump sum Multi) H2020 Model Grant Agreement for Lump sum grants (H2020 MGA Lump sum Multi) Version 1.0 9 June 2015 HISTORY OF CHANGES Version Publication date Changes 1.0 09.06.2015 Initial version 1 EUROPEAN COMMISSION

More information

ANNEX II. Inventory of existing electronic systems/documents and initiatives on electronic exchange of information, under DG TAXUD s competence

ANNEX II. Inventory of existing electronic systems/documents and initiatives on electronic exchange of information, under DG TAXUD s competence 17-11-05 ANNEX II Inventory of existing electronic systems/documents and initiatives on electronic exchange of information, under DG TAXUD s competence Further information: Working Document TAXUD/472/2004/Rev.

More information

SPECIFIC PROGRAMME "CRIMINAL JUSTICE" (2007-2013) CALL FOR PROPOSALS JUST/2012/JPEN/AG/EJT Action grants

SPECIFIC PROGRAMME CRIMINAL JUSTICE (2007-2013) CALL FOR PROPOSALS JUST/2012/JPEN/AG/EJT Action grants EUROPEAN COMMISSION DIRECTORATE-GENERAL JUSTICE SPECIFIC PROGRAMME "CRIMINAL JUSTICE" (2007-2013) CALL FOR PROPOSALS JUST/2012/JPEN/AG/EJT Action grants 1. INTRODUCTION On 12 February 2007, the Council

More information

TREATY ON STABILITY, COORDINATION AND GOVERNANCE IN THE ECONOMIC AND MONETARY UNION BETWEEN THE KINGDOM OF BELGIUM, THE REPUBLIC OF BULGARIA, THE

TREATY ON STABILITY, COORDINATION AND GOVERNANCE IN THE ECONOMIC AND MONETARY UNION BETWEEN THE KINGDOM OF BELGIUM, THE REPUBLIC OF BULGARIA, THE TREATY ON STABILITY, COORDINATION AND GOVERNANCE IN THE ECONOMIC AND MONETARY UNION BETWEEN THE KINGDOM OF BELGIUM, THE REPUBLIC OF BULGARIA, THE KINGDOM OF DENMARK, THE FEDERAL REPUBLIC OF GERMANY, THE

More information

BOARD OF AUDITORS. European Stability Mechanism. Annual Report to the Board of Governors for the period ended 31 December 2014

BOARD OF AUDITORS. European Stability Mechanism. Annual Report to the Board of Governors for the period ended 31 December 2014 BOARD OF AUDITORS European Stability Mechanism Annual Report to the Board of Governors for the period ended 31 December 2014 2 EUROPEAN STABILITY MECHANISM 1. Introduction The Board of Auditors of the

More information

Definition of Public Interest Entities (PIEs) in Europe

Definition of Public Interest Entities (PIEs) in Europe Definition of Public Interest Entities (PIEs) in Europe FEE Survey October 2014 This document has been prepared by FEE to the best of its knowledge and ability to ensure that it is accurate and complete.

More information

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL EUROPEAN COMMISSION Brussels, 3.10.2014 COM(2014) 615 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Annual report to the Discharge Authority on internal audits carried out

More information

EUROPEAN COMMISSION INFORMATION SOCIETY AND MEDIA DIRECTORATE-GENERAL. [title of the project] Grant Agreement No ICT PSP GRANT AGREEMENT

EUROPEAN COMMISSION INFORMATION SOCIETY AND MEDIA DIRECTORATE-GENERAL. [title of the project] Grant Agreement No ICT PSP GRANT AGREEMENT EUROPEAN COMMISSION INFORMATION SOCIETY AND MEDIA DIRECTORATE-GENERAL [title of the project] Grant Agreement No ICT PSP GRANT AGREEMENT Version 3, 20/01/2012 GRANT AGREEMENT NO The European Union ( the

More information

TENDER SPECIFICATIONS

TENDER SPECIFICATIONS EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR EDUCATION AND CULTURE Youth and sport; Erasmus+ Traineeships Office INTERINSTITUTIONAL CALL FOR TENDERS OPEN PROCEDURE N EAC/05/2014 COLLECTIVE HEALTH INSURANCE

More information

Official Journal of the European Union

Official Journal of the European Union L 132/32 COMMISSION IMPLEMTING REGULATION (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an

More information

European judicial training 2014. Justice

European judicial training 2014. Justice European judicial training 2014 Justice Europe Direct is a service to help you find answers to your questions about the European Union. Freephone number (*): 00 800 6 7 8 9 10 11 (*) Certain mobile telephone

More information

Annex 2: Rules and Procedures for the Swiss-Polish Cooperation Programme

Annex 2: Rules and Procedures for the Swiss-Polish Cooperation Programme Annex 2: Rules and Procedures for the Swiss-Polish Cooperation Programme Annex 2 is an integral part of the Framework Agreement between the Swiss Federal Council and the Government of the Republic of Poland

More information

Joint Declaration. On the Establishment of the Regional Co-operation Council (RCC)

Joint Declaration. On the Establishment of the Regional Co-operation Council (RCC) Joint Declaration On the Establishment of the Regional Co-operation Council (RCC) Representatives of the Participating States of the South East European Co-operation Process (SEECP), the United Nations

More information

72/2015-21 April 2015

72/2015-21 April 2015 72/2015-21 April 2015 Provision of deficit and debt data for 2014 - first notification Euro area and EU28 government deficit at 2.4% and 2.9% of GDP respectively Government debt at 91.9% and 86.8% In 2014,

More information

COMMISSION OF THE EUROPEAN COMMUNITIES. COMMISSION REGULATION (EC) No /..

COMMISSION OF THE EUROPEAN COMMUNITIES. COMMISSION REGULATION (EC) No /.. EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, XX/XX/2007 COM(2006) XXX COMMISSION REGULATION (EC) No /.. of [ ] implementing Council Regulation (EC) No 1085/2006 establishing an instrument

More information

Call for tenders. Integrated Projects of the EU Social Dialogue 2014-16

Call for tenders. Integrated Projects of the EU Social Dialogue 2014-16 Call for tenders Integrated Projects of the EU Social Dialogue 2014-16 Activities jointly managed Part A: Tools to support the EU Social Dialogue development Date of publication on the ETUC, BUSINESSEUROPE,

More information

EU CUSTOMS BUSINESS PROCESS MODELLING POLICY

EU CUSTOMS BUSINESS PROCESS MODELLING POLICY EUROPEAN COMMISSION MASP Revision 2014 v1.1 ANNEX 4 DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Customs Policy, Legislation, Tariff Customs Processes and Project Management Brussels, 03.11.2014 TAXUD.a3

More information

1st call for proposals: Administrative and submission procedures Infoday La Valeta, Malta, June 17th 2015

1st call for proposals: Administrative and submission procedures Infoday La Valeta, Malta, June 17th 2015 1st call for proposals: Administrative and submission procedures Infoday La Valeta, Malta, June 17th 2015 SIZE OF THE PARTNERSHIP As a minimum requirement, the partnership must involve: at least 4 financing

More information

CALL FOR EXPRESSIONS OF INTEREST FOR CONTRACT STAFF

CALL FOR EXPRESSIONS OF INTEREST FOR CONTRACT STAFF CALL FOR EXPRESSIONS OF INTEREST FOR CONTRACT STAFF EPSO/CAST/P/1/2015 - Financial officer Function Group III (FGIII) EPSO/CAST/P/2/2015 - Financial adviser Function Group IV (FGIV) EPSO/CAST/P/3/2015

More information

E Distribution: GENERAL RESOURCE, FINANCIAL AND BUDGETARY MATTERS. Agenda item 6 FINAL UPDATE ON THE WINGS II PROJECT.

E Distribution: GENERAL RESOURCE, FINANCIAL AND BUDGETARY MATTERS. Agenda item 6 FINAL UPDATE ON THE WINGS II PROJECT. Executive Board First Regular Session Rome, 8 11 February 2010 RESOURCE, FINANCIAL AND BUDGETARY MATTERS Agenda item 6 For information* FINAL UPDATE ON THE WINGS II PROJECT E Distribution: GENERAL WFP/EB.1/2010/6

More information

Amount. 2. Pie Chart and Table sorted by Institutions (Council's Position): TOPIC 1: Annual Budget 2015 1. Introduction

Amount. 2. Pie Chart and Table sorted by Institutions (Council's Position): TOPIC 1: Annual Budget 2015 1. Introduction TOPIC 1: Annual Budget 2015 1. Introduction Commitments Payments Difference Difference (%) Draft 145.6 142.1 3.5 2.4% Commission Draft Council 145.08 140.0 5.08 4.05% All Amounts in billion Euro 2. Pie

More information

CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY

CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY OPEN CALL FOR EXPRESSION OF INTEREST TO SELECT FINANCIAL INTERMEDIARIES UNDER THE CULTURAL AND CREATIVE SECTORS GUARANTEE FACILITY (Published on 18th July

More information

ANNEX VI MODEL TERMS OF REFERENCE FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS PART ï

ANNEX VI MODEL TERMS OF REFERENCE FOR THE CERTIFICATE ON THE FINANCIAL STATEMENTS PART ï '4. J ' S., --t r - i^v. ^l- ' 1 I Version of 18.11.2013 EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR EDUCATION AND CULTURE Lifelong learning: higher education and international affairs Cooperation and

More information

EUROPEAN COMMISSION DIRECTORATE-GENERAL HOME AFFAIRS. Directorate B - Migration, Asylum. Preparatory Action HOME/2013/CFP/PARS

EUROPEAN COMMISSION DIRECTORATE-GENERAL HOME AFFAIRS. Directorate B - Migration, Asylum. Preparatory Action HOME/2013/CFP/PARS EUROPEAN COMMISSION DIRECTORATE-GENERAL HOME AFFAIRS Directorate B - Migration, Asylum Preparatory Action Network of contacts and discussion between targeted municipalities and local authorities on experiences

More information

FP7 Space Research Proposal evaluation and role of the REA European Commission REA S2 Space Research

FP7 Space Research Proposal evaluation and role of the REA European Commission REA S2 Space Research FP7 Space Research Proposal evaluation and role of the REA Christine Bernot Head of Unit European Commission REA S2 Space Research Rome, 20/09/2012 Overview 1. REA mission REA activities & Space Research

More information

Public investment: recording in EDP statistics and treatment under the SGP

Public investment: recording in EDP statistics and treatment under the SGP Public investment: recording in EDP statistics and treatment under the SGP Lourdes Prado Ureña 1 1 Eurostat, Luxembourg, Luxembourg; Lourdes.prado-urena@ec.europa.eu Abstract This paper provides an overview

More information

Standard operating procedure

Standard operating procedure Standard operating procedure Title: How to conduct a procurement procedure Status: PUBLIC Document no.: SOP/EMA/0121 Lead author Approver Effective date: 04.09.14 Name: Caroline Maignen Name: Stefano Marino

More information

ECSEL Call 2015 Work Plan and submission tools. Yves Gigase

ECSEL Call 2015 Work Plan and submission tools. Yves Gigase ECSEL Call 2015 Work Plan and submission tools Yves Gigase 1 Where to find? Check out the ECSEL website and the participant portal for H2020 Documents: Work Plan: schedule, budget, topics, evaluation procedure

More information

FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING

FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING FNS40211 CERTIFICATE IV FINANCIAL SERVICES BOOKKEEPING POWER UP YOUR CAREER WITH A QUALIFICATION THAT MAKES A DIFFERENCE It is a must have qualification for individuals who possess significant theoretical

More information

BOARD OF AUDITORS Annual Report to the Board of Governors. for the period from 8 October 2012 (date of inauguration)

BOARD OF AUDITORS Annual Report to the Board of Governors. for the period from 8 October 2012 (date of inauguration) BOARD OF AUDITORS Annual Report to the Board of Governors for the period from 8 October 2012 (date of inauguration) to 31 December 2012 1. Introduction The Board of Auditors of the European Stability Mechanism

More information

EUROPEAN COMMISSION RESEARCH EXECUTIVE AGENCY (REA) H2020 1 MODEL GRANT AGREEMENT FOR MARIE SKŁODOWSKA-CURIE INDIVIDUAL FELLOWSHIPS 2 (MSC-IF MONO)

EUROPEAN COMMISSION RESEARCH EXECUTIVE AGENCY (REA) H2020 1 MODEL GRANT AGREEMENT FOR MARIE SKŁODOWSKA-CURIE INDIVIDUAL FELLOWSHIPS 2 (MSC-IF MONO) EUROPEAN COMMISSION RESEARCH EXECUTIVE AGENCY (REA) Director H2020 1 MODEL GRANT AGREEMENT FOR MARIE SKŁODOWSKA-CURIE INDIVIDUAL FELLOWSHIPS 2 (MSC-IF MONO) Introductory remark MSC-IF Mono deviates from

More information

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL EUROPEAN COMMISSION Brussels, 3.3.2015 COM(2015) 78 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the implementation of the work under the nuclear decommissioning assistance

More information

EVALUATION GUIDE CALL FOR PROPOSALS 22/11 SUPPORT FOR THE DEVELOPMENT OF ON AND OFF-LINE INTERACTIVE WORKS

EVALUATION GUIDE CALL FOR PROPOSALS 22/11 SUPPORT FOR THE DEVELOPMENT OF ON AND OFF-LINE INTERACTIVE WORKS EVALUATION GUIDE CALL FOR PROPOSALS 22/11 SUPPORT FOR THE DEVELOPMENT OF ON AND OFF-LINE INTERACTIVE WORKS 1 INTRODUCTION 1. Aim of the Evaluation Guide The aim of the Evaluation Guide is: - to identify

More information

DRAFT. Guidance for Member States and Programme Authorities Designation Procedure

DRAFT. Guidance for Member States and Programme Authorities Designation Procedure 23/05/2014 EUROPEAN COMMISSION EGESIF_14-0013 DRAFT European Structural and Investment Funds Guidance for Member States and Programme Authorities Designation Procedure (under Articles 123 and 124 of Regulation

More information

International Compliance

International Compliance YOUR FREE COPY - NEW - Additional countries outside European Union LEGAL WHITE PAPER International Compliance Legal requirements international einvoicing European Union & Selected Countries Worldwide International

More information

MGA for PCP and PPI cofunds in Horizon 2020

MGA for PCP and PPI cofunds in Horizon 2020 MGA for PCP and PPI cofunds in Horizon 2020 Lieve Bos European Commission DG CONNECT (Communication Networks) F2 unit ( Innovation ) PCP-PPI Complementarity PCP to steer the development of solutions towards

More information

Job family : Administration & Finance Duty Station: Manila, Philippines

Job family : Administration & Finance Duty Station: Manila, Philippines Job family : Administration & Finance Duty Station: Manila, Philippines Job category: Administration & Finance Assistant (Group III) Line manager : Programme Officer Supervision exercised : n/a Back up

More information

URBACT III Programme Manual

URBACT III Programme Manual URBACT III Programme Manual Fact Sheet 2E Network Management Table of contents Fact Sheet 2E 0. Introduction... 1 1. Roles and responsibilities of Lead and Project Partners... 2 2. The legal framework...

More information

Project title (in Chinese) 項 目

Project title (in Chinese) 項 目 II Project Information Project title (in English) Project title (in Chinese) HKCAAVQ IT Infrastructure Development 香 港 學 術 及 職 業 資 歷 評 審 局 資 訊 系 統 基 建 發 展 Project 項 目 Project summary (Please provide an

More information

Guide to the VAT mini One Stop Shop

Guide to the VAT mini One Stop Shop EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT Brussels, 23 October 2013 Guide to the VAT mini One Stop Shop Table of Contents Background...

More information

31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure

31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure 31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure L-Luxembourg: EIB - Assistance to the Palestinian Water Authority (PWA) for the implementation of the

More information

The Joint Technology Initiative will engage up to 3.7 billion for the period 2014 2024.

The Joint Technology Initiative will engage up to 3.7 billion for the period 2014 2024. VACANCY NOTICE FOR THE POST Legal and Contractual Manager to the Bio-Based Industries Joint Undertaking (BBI-JU) Reference (to be quoted in all your communication regarding this post): BBI/2014/6/AD/LCM

More information

Uganda s IFMS project has been SUMMARY CHARACTERISTICS OF THE IFMS AND ITS ROLE IN SUPPORTING THE BUDGET PROCESS

Uganda s IFMS project has been SUMMARY CHARACTERISTICS OF THE IFMS AND ITS ROLE IN SUPPORTING THE BUDGET PROCESS COUNTRY LEARNING NOTES Uganda: implementing an Integrated Financial Management System and the automation of the budget process Lawrence Semakula & Robert Muwanga * July 2012 SUMMARY The Implementation

More information

2013 discharge. Questionnaire to the European Court of Auditors

2013 discharge. Questionnaire to the European Court of Auditors 2013 discharge Questionnaire to the European Court of Auditors 1. How many meetings of the Court took place in 2013? Could you please provide the Parliament with a list for each meeting indicating how

More information

INTERNAL OVERSIGHT SERVICES INTERNAL OVERSIGHT AND ETHICS OFFICE

INTERNAL OVERSIGHT SERVICES INTERNAL OVERSIGHT AND ETHICS OFFICE INTERNAL OVERSIGHT SERVICES INTERNAL OVERSIGHT AND ETHICS OFFICE SUMMARY OF INTERNAL AUDIT ACTIVITIES AND REPORTS FOR THE REPORTING YEAR ENDING 31 DECEMBER 2014 MARCH 2015 SUMMARY OF INTERNAL AUDIT ACTIVITIES

More information

COUNCIL OF THE EUROPEAN UNION. Brussels, 4 May 2012. 9441/12 Interinstitutional File: 2008/0090 (COD) LIMITE INF 75 API 56 JUR 253 CODEC 1153

COUNCIL OF THE EUROPEAN UNION. Brussels, 4 May 2012. 9441/12 Interinstitutional File: 2008/0090 (COD) LIMITE INF 75 API 56 JUR 253 CODEC 1153 COUNCIL OF THE EUROPEAN UNION Brussels, 4 May 2012 9441/12 Interinstitutional File: 2008/0090 (COD) LIMITE INF 75 API 56 JUR 253 CODEC 1153 NOTE from: Presidency to Permanent Representatives Committee

More information

Proposal for a COUNCIL DECISION

Proposal for a COUNCIL DECISION EUROPEAN COMMISSION Brussels, 13.2.2012 COM(2012) 39 final 2012/0018 (NLE) Proposal for a COUNCIL DECISION on the conclusion of the Agreement on certain aspects of air services between the European Union

More information

together with the Office s reply

together with the Office s reply Report on the annual accounts of the Office of the Body of European Regulators for Electronic Communications for the financial year 2014 together with the Office s reply 12, rue Alcide De Gasperi - L -

More information

Guideline on good pharmacovigilance practices (GVP)

Guideline on good pharmacovigilance practices (GVP) 9 April 2013 EMA/816573/2011 Rev 1* Guideline on good pharmacovigilance practices (GVP) Module II Pharmacovigilance system master file (Rev 1) Draft of first version finalised by the Agency in collaboration

More information

The coordination of healthcare in Europe

The coordination of healthcare in Europe The coordination of healthcare in Europe Rights of insured persons and their family members under Regulations (EC) No 883/2004 and (EC) No 987/2009 Social Europe European Commission The coordination of

More information

Annex 1: Detailed outline

Annex 1: Detailed outline Annex 1: Detailed outline Key issues Possible text for proposal for a directive/regulation Comments/Explanations on ongoing and periodic transparency requirements for issuers, and holders, of securities

More information

Listing and Admission to Trading Rules for. Short Term Paper. Release 2

Listing and Admission to Trading Rules for. Short Term Paper. Release 2 Listing and Admission to Trading Rules for Short Term Paper Release 2 14 April 2014 Scope These Listing and Admission to Trading Rules ( Rules ) relate to the Listing and admission to trading on the Main

More information

Project Fiche No. 8 Implementation and follow-up of the Small Business Act (SBA)

Project Fiche No. 8 Implementation and follow-up of the Small Business Act (SBA) 1. Basic information Project Fiche No. 8 Implementation and follow-up of the Small Business Act (SBA) 1.1 CRIS Number: 2010/XXXX 1.2 Title: Implementation and follow-up of the Small Business Act (SBA)

More information

EUROPEAN COMMISSION Enterprise and Industry DG

EUROPEAN COMMISSION Enterprise and Industry DG EUROPEAN COMMISSION Enterprise and Industry DG EUROPEAN COMMISSION Internal Market and Services DG THE EUROPEAN MULTI STAKEHOLDER FORUM ON E-INVOICING: ACHIEVEMENTS AND THE WAY AHEAD Introduction The European

More information

THE WESTERN BALKANS LEGAL BASIS OBJECTIVES BACKGROUND INSTRUMENTS

THE WESTERN BALKANS LEGAL BASIS OBJECTIVES BACKGROUND INSTRUMENTS THE WESTERN BALKANS The EU has developed a policy to support the gradual integration of the Western Balkan countries with the Union. On 1 July 2013, Croatia became the first of the seven countries to join,

More information

BUDGET HEADING 04 03 01 05 CALL FOR PROPOSALS VP/2014/002

BUDGET HEADING 04 03 01 05 CALL FOR PROPOSALS VP/2014/002 EUROPEAN COMMISSION Employment, Social Affairs and Inclusion DG Employment and Social Legislation, Social Dialogue Social dialogue, Industrial Relations BUDGET HEADING 04 03 01 05 Information and training

More information

Fundamentals Level Skills Module, F8 (IRL)

Fundamentals Level Skills Module, F8 (IRL) Answers Fundamentals Level Skills Module, F8 (IRL) Audit and Assurance (Irish) June 2008 Answers 1 (a) Prior year internal control questionnaires Obtain the audit file from last year s audit. Ensure that

More information

Delegations will find below a compromise revised version of the abovementioned proposal.

Delegations will find below a compromise revised version of the abovementioned proposal. COUNCIL OF THE EUROPEAN UNION Brussels, 31 July 2008 Interinstitutional File: 2008/0077 (CNS) 12059/1/08 REV 1 LIMITE SIRIS 113 SCHENGEN 26 COMIX 592 NOTE from: Presidency to: Mixed Committee at the level

More information

CALL FOR APPLICATIONS. Events, Missions and Human Resources Support Assistant Ref. n : EMSA/CA/2010/02

CALL FOR APPLICATIONS. Events, Missions and Human Resources Support Assistant Ref. n : EMSA/CA/2010/02 CALL FOR APPLICATIONS Events, Missions and Human Resources Support Assistant Ref. n : EMSA/CA/2010/02 The European Parliament and Council Regulation (EC) No 1406/2002 1 provides the legal basis for the

More information

United Nations Industrial Development Organization

United Nations Industrial Development Organization - United Nations Industrial Development Organization Distr.: General 11 March 2013 Original: English Industrial Development Board Forty-first session Vienna, 24-27 June 2013 Item 4 (g) of the provisional

More information

Annual Assurance and Irregularities

Annual Assurance and Irregularities Annual Assurance and Irregularities Trainer : Dermot Byrne Head of Authority ERDF Audit Authority, Ireland Brussels September 2014 This training has been organised by EIPA-Ecorys-PwC under the Framework

More information

Mondelez International Moves to Electronic Invoicing

Mondelez International Moves to Electronic Invoicing Mondelez International Moves to Electronic Invoicing Dear Sir / Madam As part of Mondelez International ongoing efforts to improve our service, we are phasing out paper processes by moving to electronic

More information

Brussels - Room ASP 5G3

Brussels - Room ASP 5G3 BUDG The Newssl letttterr off tthe Committttee on Budgettss Wednesday 3 December 2014: 09.00-11.30 (BUDG Meeting, partly in camera) 11.30-12.30 (Coordinators Meeting) and 15.00-18.30 (BUDG Meeting) Thursday

More information

STANDARD TWINNING LIGHT PROJECT FICHE

STANDARD TWINNING LIGHT PROJECT FICHE STANDARD TWINNING LIGHT PROJECT FICHE 1. Basic Information 1.1 Programme: IPA 2011 1.2 Twinning Number: HR/2011/IB/OT/01 TWL 1.3 Title: Capacity Building of the National School for Public Administration

More information

REVISED DRAFT (21 JUNE.2010) CONSOLIDATED VERSION WITH LATEST AMENDMENTS POST QUADRILOGUE OF 21 JUNE 2010

REVISED DRAFT (21 JUNE.2010) CONSOLIDATED VERSION WITH LATEST AMENDMENTS POST QUADRILOGUE OF 21 JUNE 2010 REVISED DRAFT (21 JUNE.2010) CONSOLIDATED VERSION WITH LATEST AMENDMENTS POST QUADRILOGUE OF 21 JUNE 2010 21 June 2010 Proposal for a COUNCIL DECISION of (date) establishing the organisation and functioning

More information

TRANSFERRING INTERNAL CONTROL KNOWLEDGE FROM LEGISLATION TO SCHOOL MANAGEMENT: THE CASE OF SLOVENIA

TRANSFERRING INTERNAL CONTROL KNOWLEDGE FROM LEGISLATION TO SCHOOL MANAGEMENT: THE CASE OF SLOVENIA TRANSFERRING INTERNAL CONTROL KNOWLEDGE FROM LEGISLATION TO SCHOOL MANAGEMENT: THE CASE OF SLOVENIA Tatjana Horvat International School for Social and Business Studies, Slovenia tatjana.horvat@mfdps.si

More information

Official Journal of the European Union

Official Journal of the European Union ISSN 1977-091X Official Journal C 76 A of the European Union English edition Information and Notices Volume 55 15 March 2012 Notice No Contents Page V Announcements ADMINISTRATIVE PROCEDURES European Personnel

More information

SEPA. Frequently Asked Questions

SEPA. Frequently Asked Questions SEPA Frequently Asked Questions Page 1 of 13 Contents General SEPA Questions... 4 What is SEPA?... 4 What is the aim of SEPA?... 4 What are the benefits of SEPA?... 4 What countries are included in SEPA?...

More information

COMMISSION OF THE EUROPEAN COMMUNITIES REPORT FROM THE COMMISSION ON MONITORING THE APPLICATION OF COMMUNITY LAW (2003) OVERALL POSITION

COMMISSION OF THE EUROPEAN COMMUNITIES REPORT FROM THE COMMISSION ON MONITORING THE APPLICATION OF COMMUNITY LAW (2003) OVERALL POSITION COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 30.12.2004 COM(2004) 839 final REPORT FROM THE COMMISSION ON MONITORING THE APPLICATION OF COMMUNITY LAW (2003) OVERALL POSITION 21st ANNUAL REPORT {SEC(2004)

More information

Vice-President for Budget and Human Resources

Vice-President for Budget and Human Resources Jean-Claude Juncker, President of the European Commission Mission Letter Brussels, 1 November 2014 Kristalina Georgieva Vice-President for Budget and Human Resources Dear Kristalina, You are becoming a

More information

Top Challenges in Payroll & HR

Top Challenges in Payroll & HR Top Challenges in Payroll & HR About The Author Heading to her third year of experience within Accace, Maria Cojocariu is currently company s Payroll Manager, responsible with coordinating the local payroll

More information

Public Finance and Expenditure Management Law

Public Finance and Expenditure Management Law Public Finance and Expenditure Management Law Chapter one General provisions Article one. The basis This law has been enacted in consideration of Article 75, paragraph 4 of the Constitution of Afghanistan

More information

Internal Regulation of BONUS Baltic Organisations Network for Funding Science EEIG

Internal Regulation of BONUS Baltic Organisations Network for Funding Science EEIG Internal Regulation of BONUS Baltic Organisations Network for Funding Science EEIG Definitions: Accelerated Decision Mechanism A procedure or a set of procedures determined in Art. 8 of the BONUS EEIG

More information

Aberdeen City Council. Performance Management Process. External Audit Report o: 2008/19

Aberdeen City Council. Performance Management Process. External Audit Report o: 2008/19 Aberdeen City Council Performance Management Process External Audit Report o: 2008/19 Draft Issued: 11 February 2009 Final Issued: 6 April 2009 Contents Pages Pages Management Summary Introduction 1 Background

More information

DRAFT REPORT. EN United in diversity EN 2015/2061(INI) 30.3.2015

DRAFT REPORT. EN United in diversity EN 2015/2061(INI) 30.3.2015 EUROPEAN PARLIAMT 2014-2019 Committee on the Internal Market and Consumer Protection 30.3.2015 2015/2061(INI) DRAFT REPORT on EEA-Switzerland: Obstacles with regard to the full implementation of the internal

More information

LONDON STOCK EXCHANGE HIGH GROWTH SEGMENT RULEBOOK 27 March 2013

LONDON STOCK EXCHANGE HIGH GROWTH SEGMENT RULEBOOK 27 March 2013 LONDON STOCK EXCHANGE HIGH GROWTH SEGMENT RULEBOOK 27 March 2013 Contents INTRODUCTION... 2 SECTION A ADMISSION... 3 A1: Eligibility for admission... 3 A2: Procedure for admission... 4 SECTION B CONTINUING

More information

Agencies and Public Bodies Team Public Bodies: A Guide for Departments

Agencies and Public Bodies Team Public Bodies: A Guide for Departments Agencies and Public Bodies Team Public Bodies: A Guide for Departments Chapter 7: Financial Management Planning, Funding and Control Chapter 7: Financial Management - Planning, Funding and Control FINANCIAL

More information

BOARD OF AUDITORS. Annual Report to the Board of Governors. 1. Introduction. for the period ended 31 December 2013

BOARD OF AUDITORS. Annual Report to the Board of Governors. 1. Introduction. for the period ended 31 December 2013 BOARD OF AUDITORS Annual Report to the Board of Governors for the period ended 31 December 2013 1. Introduction The Board of Auditors of the European Stability Mechanism [the "ESM"] is estabbshed pursuant

More information

COMMUNICATION TO THE COMMISSION FROM MR POTOČNIK IN AGREEMENT WITH VICE-PRESIDENT KALLAS

COMMUNICATION TO THE COMMISSION FROM MR POTOČNIK IN AGREEMENT WITH VICE-PRESIDENT KALLAS EUROPEAN COMMISSION Brussels, 15 December 2009 SEC(2009) 1720 final COMMUNICATION TO THE COMMISSION FROM MR POTOČNIK IN AGREEMENT WITH VICE-PRESIDENT KALLAS Simplification of the recovery process in the

More information

White Paper The EU Clinical Trials Regulation Main Changes and Challenges

White Paper The EU Clinical Trials Regulation Main Changes and Challenges White Paper The EU Clinical Trials Regulation Main Changes and Challenges Table of Contents 1. Introduction... 3 2. Main Changes and Associated Challenges... 4 2.1 Procedure for Initial Authorisation...

More information

EUROPEAN COMMISSION. Brussels, 24.6.2011 COM(2011) 376 final

EUROPEAN COMMISSION. Brussels, 24.6.2011 COM(2011) 376 final EUROPEAN COMMISSION Brussels, 24.6.2011 COM(2011) 376 final COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE, AND THE COMMITTEE OF THE

More information

TRADING PLATFORM CLEARING AND SETTLEMENT MEMBERSHIP

TRADING PLATFORM CLEARING AND SETTLEMENT MEMBERSHIP TRADING PLATFORM CLEARING AND SETTLEMENT MEMBERSHIP TRADING PLATFORM Wilhelm Söderström, Nord Pool Spot Ante Mikulić, CROPEX European day ahead market A fair and transparent calculation of dayahead power

More information

Consolidated TEXT CONSLEG: 1994R1164 01/01/2000. produced by the CONSLEG system. Office for Official Publications of the European Communities

Consolidated TEXT CONSLEG: 1994R1164 01/01/2000. produced by the CONSLEG system. Office for Official Publications of the European Communities EN Consolidated TEXT produced by the CONSLEG system of the Office for Official Publications of the European Communities CONSLEG: 1994R1164 01/01/2000 Number of pages: 21 Office for Official Publications

More information

Bridgestone Europe HR Transformation. Martha C. White, Vice President, Human Resouces & CSR Bridgestone EMEA 9 September, 2015

Bridgestone Europe HR Transformation. Martha C. White, Vice President, Human Resouces & CSR Bridgestone EMEA 9 September, 2015 Bridgestone Europe HR Transformation Martha C. White, Vice President, Human Resouces & CSR Bridgestone EMEA 9 September, 2015 Agenda Introductions Personal Introduction Bridgstone Europe: Who we are and

More information

PREPARATORY ACTION IN THE FIELD OF SPORT. Administrative and Financial Management Handbook

PREPARATORY ACTION IN THE FIELD OF SPORT. Administrative and Financial Management Handbook PREPARATORY ACTION IN THE FIELD OF SPORT Administrative and Financial Management Handbook The rules outlined in this Administrative and Financial Handbook apply to the projects funded by the Preparatory

More information